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Rule 72. 1[****]
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for
"Rule 72. Claim of input tax credit on the same invoice more than once .-
Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal."
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